CPA Exam Sections

The CPA exam is comprised of 4 sections taken independently. Each section has a specific time allotted to complete, totaling 14 hours.

You can complete the sections in any order. There is no "best order" in which to take the exam sections. Statistically, they have about the same passing rate.

You can take up to all 4 sections in the same testing window, but you can not repeat an exam section during the same testing window.

Auditing and Attestation (AUD)

1. Planning the engagement
2. Internal controls
3. Obtain and document information
4. Review engagement and evaluate information
5. Prepare communications

Time allotted: 4.5 hours
Format: 3 multiple choice testlets, 2 simulations

Business Environment and Concepts (BEC)

1. Business structure
2. Economic concepts
3. Financial management
4. Information technology
5. Planning and measurement

Time allotted: 2.5 hours
Format: 3 multiple choice testlets

Financial Accounting and Reporting (FAR)

1. Concepts and standards for financial statements
2. Typical items in financial statements
3. Specific types of transactions and events
4. Accounting and reporting for governmental entities
5. Accounting and reporting for nongovernmental and not-for-profit organizations

Time allotted: 4 hours
Format: 3 multiple choice testlets, 2 simulations

Regulation (REG)

1. Ethics and professional responsibility
2. Business law
3. Federal tax procedures and accounting issues
4. Federal taxation of property transactions
5. Federal taxation—individuals
6. Federal taxation—entities

Time allotted: 3 hours
Format: 3 multiple choice testlets, 2 simulations

Note: At Prometric test centers, the time allowed for each session is 30 minutes longer than examination time so that candidates may complete the sign-in process and survey without using up any of the time allocated for the examination. (This does NOT mean that examination time is extended for those who finish the sign-in process quickly. Examination time never changes.)